Please help me complete the following three questions

1. Under variable costing, which of the following costs would not be included in finished goods inventory?

a.direct labor cost

b.fixed factory overhead cost

c.direct materials cost

d.variable factory overhead cost

2. The relative distribution of sales among the various products sold is referred to as the

a.sales mix

b.joint product mix

c.profit mix

d.by-product mix

3. Management will use both variable and absorption costing in all of the following activities except

a.controlling costs

b.controlling inventory levels

c.production planning

d.product pricing